Does listing in the directory confirm no exceptions were found in the SAS 70 audit?
No, it does not. As described in the About SAS 70 section, qualified SAS 70 audit opinions can still be relied on by user organizations for any control objectives in the report that were not qualified. Therefore, in many cases, a qualified opinion will not impact the user organization. As long as there are some objectives in the report that have not been qualified, we will approve the report for listing in the SAS 70 Registry directory.